Serbia : Public Financial Management Assessment

Serbia : Public Financial Management Assessment

The primary objective of this Public Financial Management (PFM) assessment is to provide an assessment of the strengths and weaknesses of the PFM system in the Republic of Serbia, which can help the government to prioritize and measure progress in...

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Bibliographic Details
Main Author: World Bank
Format: Integrated Fiduciary Assessment
Language:English
en_US
Published: Washington, DC 2012
Subjects:
AGGREGATE EXPENDITURE
AGGREGATE FISCAL
AGGREGATE FISCAL DISCIPLINE
AGGREGATE REVENUE
ALLOCATION
ANNUAL BUDGET
ANNUAL BUDGET PROCESS
ANNUAL BUDGETS
ANNUAL FINANCIAL STATEMENTS
APPROPRIATIONS
ARTICLE
ASSIGNMENT OF RESPONSIBILITIES
BENEFICIARIES
BUDGET ALLOCATIONS
BUDGET CIRCULAR
BUDGET CLASSIFICATION
BUDGET COMPREHENSIVENESS
BUDGET CREDIBILITY
BUDGET CYCLE
BUDGET DATA
BUDGET DOCUMENTATION
BUDGET EXECUTION
BUDGET INFORMATION
BUDGET INSTITUTIONS
BUDGET LAW
BUDGET MANAGEMENT
BUDGET PREPARATION
BUDGET PREPARATION PROCESS
BUDGET PROCESS
BUDGET PROJECTIONS
BUDGET PROPOSAL
BUDGET PROPOSALS
BUDGET REALLOCATIONS
BUDGET SUPPORT
BUDGET SURPLUS
BUDGET SYSTEM
BUDGETARY APPROPRIATIONS
BUDGETARY EXPENDITURE
BUDGETARY EXPENDITURES
BUDGETARY FUNDS
BUDGETARY IMPACT
BUDGETARY IMPLICATIONS
BUDGETARY OUTCOMES
BUDGETARY PROGRAMS
BUDGETING PROCESS
BUSINESS PLANS
CAPITAL EXPENDITURE
CAPITAL SPENDING
CASH BALANCES
CASH BASIS
CASH MANAGEMENT
CENTRAL GOVERNMENT
CENTRAL GOVERNMENT BUDGET
CHART OF ACCOUNTS
COMPETITIVE PROCUREMENT
COMPOSITION OF EXPENDITURES
CONTRACTUAL OBLIGATIONS
COUNTRY PROCUREMENT
COUNTRY PROCUREMENT ASSESSMENT
DATA ANALYSIS
DATA QUALITY
DATA RELIABILITY
DEBT
DEBT MANAGEMENT
DEBT SERVICE
DECISION-MAKING
DEFICIT FINANCING
DOMESTIC BORROWING
DOMESTIC DEMAND
DOMESTIC REVENUE
DOMESTIC SAVINGS
DOUBLE ACCOUNTING
ECONOMIC CLASSIFICATION
ECONOMIC GROWTH
ECONOMIC STABILITY
EXCHANGE RATE
EXPENDITURE
SOCIAL SECURITY FUNDS
STRATEGIC ALLOCATION
STRATEGIC ALLOCATION OF RESOURCES
STRUCTURAL REFORMS
SUB-NATIONAL GOVERNMENTS
SUPREME AUDIT INSTITUTION
TAX ADMINISTRATION
TAX COLLECTION
TAX PAYMENTS
TAX REVENUES
TAXPAYERS
TOTAL EXPENDITURE
TOTAL EXPENDITURES
TOTAL PUBLIC SECTOR
TRANSPARENCY
TREASURY MANAGEMENT
TREASURY SYSTEM
Online Access:http://documents.worldbank.org/curated/en/2007/02/8847208/serbia-public-financial-management-assessment
http://hdl.handle.net/10986/7582
Description
Summary:The primary objective of this Public Financial Management (PFM) assessment is to provide an assessment of the strengths and weaknesses of the PFM system in the Republic of Serbia, which can help the government to prioritize and measure progress in PFM reform. This assessment of Serbia's PFM performance is based on 28 indicators developed by Public Expenditure and Financial Accountability (PEFA) and organized around 6 pillars representing core dimensions of PFM performance. PFM performance, as measured by PEFA indicators, informs of key outcomes in public expenditure management (fiscal discipline, allocative efficiency, and operational performance). PEFA assessments provide snapshots of a country's PFM performance allowing for international comparisons. Repeated assessments aim at assisting governments in monitoring the progress of PFM performance over time. The scores are assigned in accordance with the interpretations and the scoring methodology provided by PEFA.

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